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Note A qualifying small investment plan that meets the conditions in subparagraph (b)(i) above could apply to not be considered a prescribed financial institution (Form RC4612, Application to not be Considered a Selected Listed Financial Institution). The effect of this application if approved would be that the investment plan would not be considered to be an SLFI. ... Note Include on line 103 any transitional tax adjustment amount you are considered to have collected as a builder of new housing. ...

Payments you receive from AgriStability (shown in box 14) are considered farming income. ... "Related persons" are not considered to deal with each other at arm's length. ... When you start to use your property for your farming business, you are considered to have disposed of it. ...

Payments you receive from AgriStability (shown in box 14 of your AGR-1) are considered farming income. ... "Related persons" are not considered to deal with each other at arm's length. ... When you start to use your property for your farming business, you are considered to have disposed of it. ...

The charity will therefore likely be considered to meet the public benefit test. 4.3 What do charities need to know about Canada's anti-terrorism legislation? ... Under common law of agency, the foreign charity's actions taken within the framework of the agency relationship are considered to be those of our charity. ... As a general rule, an agent's actions taken in the context of the agency relationship can be considered those of the principal. ...

"Related persons" are not considered to deal with each other at arm's length. ... The following are not considered to be "swap transactions": Contributions, distributions, and transfers between TFSAs of the holder; or Transactions related to insured mortgage loans. ... " A TFSA with a new TFSA ID number, a new contract number, or both is considered a new contract with a presumed opening date of January 1 of the year of the election. ...

Such a situation can occur, for example, where a vehicle has been so damaged that it is considered a write-off. ... The place where the surety’s deemed taxable supply under subparagraph 184.1(2)(a)(i) is considered to be made is the place where the principal’s supply under the original contract was made. For example, where the principal’s supply under the original contract was made in a particular non‑participating province, the deemed supply by the surety is considered to be made in that province. 70. ...

This deemed dividend is subject to the tax on split income and is considered to be an "other than eligible dividend" for the purposes of the dividend tax credit. ... Note If you are a specified employee and contributions your employer made to an EPSP are allocated to you, you may have to pay tax on the amount that is considered an excess amount. ... In some cases, amounts you receive may not be considered pension income and you may have to report them elsewhere on your return. ...

These assets will be considered "qualified property" for the purpose of the Atlantic Investment Tax Credit. ... "Related persons" are not considered to deal with each other at arm's length. ... When you start using your property for business use, you are considered to have disposed of it. ...

These employer contributions to the PRPP are not considered as taxable income to the employee. ... Regardless of the designated beneficiary, the spouse or common law partner of a member who dies is considered, if applicable, as the beneficiary within the meaning of the PRPP. ...

Legislative framework for IT disposal changes rapidly, which creates new possibilities and uncertainties which must be considered in developing a green disposal plan. ... This was considered sufficient to communicate our SD commitment without any explicit references to SD. ...